Loading...
HomeMy WebLinkAbout112116_ra01Regular Agenda Item Commissioners Office JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners Philip Morley, County Administrator FROM: Leslie Locke, Executive Assistant DATE: November 21, 2016 SUBJECT: HEARING re: Setting of Ad Valorem Tax Levies for 2017 STATEMENT OF ISSUE: Public Hearing re: Setting of Ad Valorem Tax Levies for 2017 ANALYSIS: State law (RCW 84.55.120) requires that the Commissioners hold a public hearing on the 2017 Ad Valorem Tax Levies for levy in 2016 and collection in 2017. FISCAL IMPACT: See attached documents. RECOMMENDATION: Take public testimony on Setting of Ad Valorem Tax Levies for 2017. Possible action to approve: Resolution re: Increase for the Jefferson County Conservation Futures Tax Levy for 2017 Taxes Resolution re: Increase in the Jefferson County General Fund Levy for 2017 Taxes Resolution re: Increase for the Jefferson County Road Levy for 2017 Taxes Resolution re: Diversion of Road Levy for Traffic Law Enforcement for the 2017 General Fund Budget Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the Jefferson County Conservation Futures Fund Property Tax Levy Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the Jefferson County General Fund Property Tax Levy Resolution re: Finding a Substantial Need and Adopting the Limit Factor for the Jefferson County Road Fund Property Tax Levy Resolution re: Declaration of a Financial Emergency in the Jefferson County Conservation Fund Requiring the use of 2.25% of the Conservation Futures Fund Tax Levy Banked Capacity Letter to Assessor re: Setting 2017 Real and Personal Property Levy and Refund Amounts REVIEWED BY: Philip Morley, County dminis rator Date 1820 Jefferson Street PO Box 1220 Port Townsend, WA 98368 Phil Johnson, District 1 David W. Sullivan, District 2 Kathleen Kler, District 3 November 21, 2016 Jeff Chapman, Assessor PO Box 1220 Port Townsend, WA 98368 Subject: 2017 Real and Personal Property Levy Amounts The following are the levy amounts (Real and Personal Property) for the 2017 tax year. Levies have been set in accordance with law. Levy Refunds I. Total County General Fund Levy $7,795,095 $14,095 (2016 actual amount @ 101% plus new construction & refunds) A. Veterans Relief (2016 actual amount @ 101% plus new construction) (45,100) B. Mental Health (2016 actual amount @ 101 % plus new construction) (44,600) C. Developmental Disabilities (2016 actual amount @ 101 % plus new construction) (44,600) D. Current Expense (Remainder) 7 660 795 Il. Total Road Levy (2016 actual amount @ 101% plus new construction & refunds) A. Diversion to Current Expense (Set Amount) B. County Roads (Remainder) III. Conservation Futures (2016 actual amount @ 103.25% (banked) plus new construction & refunds) Sincerely, Kathleen Kler, Chair Phil Johnson, Member $4,361,078 $7,078 (720,000) 3 641 078 235 212 $412 David Sullivan, Member Phone (360) 385-9100 Fax (360) 385-9382 jeffbocc(dco.jefferson.wa.us STATE OF WASHINGTON County of Jefferson In the Matter of an Increase } in the Jefferson County General } RESOLUTION NO. Fund Levy for 2017 Taxes } WHEREAS, the Board of County Commissioners have properly given notice of the public hearings held regarding setting ad valorem tax levies on November 21, 2016 to consider the County's Budget for the 2017 calendar year, and pursuant to RCW 84.55.120; and WHEREAS, the Board of County Commissioners, after hearing, and after duly considering all relevant evidence and testimony presented, has determined that the County General Fund requires an increase in property tax revenue from the previous year, in addition to the increase resulting from the addition of new construction and improvements to property, refunds, net cancellations/supplementals and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the County General Fund and in its' best interest; and NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that an increase in the regular property tax levy, in addition to any amount resulting from the addition of new construction and improvements to property, refunds, net cancellations/supplementals and any increase in the value of state -assessed property, is hereby authorized for the 2017 County General Fund levy in the amount of $7,707,370.33, which is an increase of $76,310.60, one percent (1%) from the previous year. APPROVED AND ADOPTED this 21" day of November, 2016. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: Kathleen Kler, Chair Phil Johnson, Member ATTEST: David Sullivan, Member Carolyn Avery, Deputy Clerk of the Board STATE OF WASHINGTON County of Jefferson Finding a Substantial Need and Adopting } RESOLUTION NO. the Limit Factor for the Jefferson County } General Fund Property Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2017 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to continued increased costs for all County Departments and regulation requirements in the areas of Law and Justice, Health, Public Safety and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the General Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the General Fund levy for the tax year 2017 shall be 101 percent. APPROVED AND ADOPTED this 21St day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson In the Matter of Diversion of Road Levy } for Traffic Law Enforcement for the } RESOLUTION NO. 2017 General Fund Budget } WHEREAS, RCW 36.33.220 authorizes the Board of County Commissioner to divert any portion of the County Road property taxes to provide traffic law enforcement services in the unincorporated areas of the County; and, WHEREAS, the Board of County Commissioners intends to utilize the County Road Fund monies for the traffic law enforcement services in the unincorporated areas of the County; and, WHEREAS, Jefferson County has established a revenue account with revenue code 311.20 for the purpose of identifying the County Road fund monies used for traffic enforcement in the unincorporated areas of the County. NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the Road Tax Levy collected in 2017 be divided with $720,000 deposited in the Current Expense Fund and identified as revenue code 311.20, and the remainder deposited in the County Road Fund. APPROVED AND ADOPTED this 21St day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson In the Matter of an Increase } For the Jefferson County Road } RESOLUTION NO. Levy for 2017 Taxes } WHEREAS, the Board of County Commissioners has properly given notice of the public hearing regarding setting ad valorem tax levies on November 21, 2016, pursuant to RCW 84.55.120 to consider the County Road budget for the 2017 calendar year; and, WHEREAS, the Board of County Commissioners, after hearing, and after duly considering all relevant evidence and testimony presented, has determined that the County Road Fund requires an increase in property tax revenue from the previous year, in addition to the increase resulting from the addition of new construction and improvements to property, refunds, net cancellations/supplementals and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the County Road Fund and in its' best interest. NOW, THEREFORE, BE IT RESOL VED, by the Board of Commissioners of Jefferson County that an increase in the regular property tax levy, in addition to any amount resulting from the addition of new construction and improvements to property, refunds, net cancellations/supplementals and any increase in the value of state -assessed property, is hereby authorized for the 2017 County Road levy in the amount of $4,311,861.53, which is an increase of $42,691.70, one percent (1%) from the previous year. APPROVED AND ADOPTED this 21St day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson Finding a Substantial Need and Adopting } RESOLUTION NO. the Limit Factor for the Jefferson County } Road Fund Property Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2017 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to service demand costs for County Roads and regulation requirements for public safety, and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the County Road Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the County Road Fund levy for the tax year 2017 shall be 101 percent. APPROVED AND ADOPTED this 21" day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson In the Matter of an Increase for the Jefferson County Conservation } RESOLUTION NO. Futures Tax Levy for 2017 Taxes } WHEREAS, the Board of County Commissioners has properly given notice of the public hearing regarding setting ad valorem tax levies on November 21, 2016, pursuant to RCW 84.55.120 to consider the County Conservation Futures budget for the 2017 calendar year; and, WHEREAS, the Board of County Commissioners, as provided in Ordinance No. 18-1220-04, has adopted a Resolution declaring a financial emergency in the Jefferson County Conservation Futures Fund requiring the use of the 2.25% Conservation Futures Fund tax levy banked capacity; and, WHEREAS, the Board of County Commissioners, after hearing, and after duly considering all relevant evidence and testimony presented, has determined that the County Conservation Futures Fund requires an increase in property tax revenue from the previous year, in addition to the increase resulting from the addition of new construction and improvements to property, refunds, net cancellations/supplementals and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the Conservation Futures Fund and in its' best interest. NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that an increase in the regular property tax levy, in addition to any amount resulting from the addition of new construction and improvements to property, refunds, cancellations/supplementals and any increase in the value of state -assessed property, is hereby authorized for the 2017 County Conservation Futures Fund levy in the amount of $230,904.85, which is an increase of $7,268.19, three and one quarter percent (3.25%) from the previous year, comprised of one percent (1%) plus an additional two and one quarter percent (2.25%) of banked capacity. APPROVED AND ADOPTED this 21" day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson Finding A Substantial Need and Adopting } RESOLUTION NO. the Limit Factor for the Jefferson County } Conservation Futures Fund Property } Tax Levy } WHEREAS, the Board of County Commissioners, in the course of considering the budget for 2017 has reviewed all sources of revenue and examined all anticipated expenses and obligations; and, WHEREAS, the Board of County Commissioners has determined that, due to service demands in the area of acquiring, creating or preserving open space land, farm and agricultural land, and timber land, and to protect future levy capacity, the Board of County Commissioners finds that there is a substantial need to increase the Conservation Futures Fund property tax limit factor above the rate of inflation; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that the limit factor for the Conservation Futures Fund levy for the tax year 2017 shall be 103.25 percent. APPROVED AND ADOPTED this 21St day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member STATE OF WASHINGTON County of Jefferson In the Matter of a Declaration of a Financial } Emergency in the Jefferson County } Conservation Futures Fund Requiring the } RESOLUTION NO. Use of the 2.25% Conservation Futures } Fund Tax Levy Banked Capacity } WHEREAS, the citizens of Jefferson County depend on the County Conservation Futures Fund to retain community character and accomplish the open space policies and objectives of the Jefferson County Comprehensive Plan that encourage the coordinated acquisition of key open space lands for long-term protection; and, WHEREAS, the County confronts a growing need to preserve riparian and wetland habitats for its threatened and endangered species; and, WHEREAS, the County is experiencing accelerating impacts from climate change such as increased flooding; and, WHEREAS, matching funds are necessary to the acquisition of open space buffers to limit encroachment upon military training activities locally; and, WHEREAS, according to the American Public Health Association, people of all ages enjoy higher levels of health and well-being when they have parks and greenways nearby; and, WHEREAS, the extent of prime agricultural soils is limited in Jefferson County and its protection is important to our farm -based economy, food security, and the availability of a healthy, balanced diet; and, WHEREAS, demand for substantial local match with which to develop community - owned forests is anticipated; and, WHEREAS, the County's cost to purchase its leased parcels through the Washington Department of Natural Resources Trust Land Transfer Program is likely to increase over time; and, WHEREAS, the costs to preserve important open space lands, in general, are likely to increase over time as the regional population grows and the economy recovers; and, WHEREAS, the conservation of lands is a voluntary process in partnership with willing landowners; and, WHEREAS, landowners often have competing options for selling, transferring or developing their property, such that opportunities to conserve a property are often very time- limited; and, WHEREAS, sponsors of high priority conservation futures projects are routinely forced to postpone or downscale their conservation applications due to availability shortage of County Conservation Futures Fund revenues, jeopardizing opportunities to conserve those properties; and, WHEREAS, The County Assessor has determined there is 2.25% of County Conservations Futures Fund Levy Banked Capacity, which for 2017 taxes is calculated to be $5,031.82; and, WHEREAS, the Board of County Commissioners has the authority pursuant to state statute and WAC 458-19-065 to levy any or all of the prior year's unlevied portions of the maximum property tax levy (known as Banked Capacity) when setting the ad valorem property tax levies; and, WHEREAS, Jefferson County Ordinance No. 18-1220-04 establishes criteria for considering the use of Banked Capacity, including the provision that the Commissioners may by simple majority vote to declare an emergency to exist by adopting a resolution at a regular public meeting stating the specific nature of an emergency and the basis of determining the amount of Banked Capacity that will be levied; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Jefferson County that as provided in Ordinance No. 18-1220-04 an economic emergency is hereby declared to exist for the reasons previously stated in this Resolution, which requires the use of the County Conservations Futures Fund Levy Banked Capacity of 2.25% equal to $5,031.82 for 2017 taxes, based upon the analysis described in this Resolution. APPROVED AND ADOPTED this 21St day of November, 2016. SEAL: ATTEST: Carolyn Avery, Deputy Clerk of the Board JEFFERSON COUNTY BOARD OF COMMISSIONERS Kathleen Kler, Chair Phil Johnson, Member David Sullivan, Member